What is the context of revelation for this āyah?

Imām Ibn al-Jawzī (d. 597/1201) summarized the scholars' opinions in his book "Zād al-Masīr" as follows:

1. The Jews denied the permissibility of approaching a woman in a non-frontal position, and criticized anyone who did so. Therefore, this verse was revealed. [Narrated from Jābir, al-Ḥasan, and Qatādah]
2. Some of the Quraysh (who embraced Islam) had previously married women in Makkah and enjoyed relations with them in both from frontal and non-frontal positions. When they came to Madinah, they married women from the Anṣār and attempted to do the same, but the Anṣārī women objected. The matter reached the Prophet ﷺ, and thereupon this verse was revealed. [Mujāhid from Ibn ʿAbbās]
3. ʿUmar ibn al-Khaṭṭāb came to the Prophet ﷺ and said, "I have perished! I turned my saddle around last night." Thereupon, this verse was revealed. [Saʿīd ibn Jubayr from Ibn ʿAbbās]

(Ed: note that this ayah and the narrations are NOT applicable to anal intercourse, but only to the permissibility of intimacy in the reproductive organs, regardless of position.)